Recurring Issues Settled

This ruling is a strong reaffirmation of judicial discipline in tax litigation.

The Court declined to entertain repetitive issues already settled in earlier years, emphasizing that consistency and finality must prevail.

Whether it was energy tax under Section 43B, interest on consumer deposits, or depreciation on UPS, the Court held that once issues are consistently decided, they cannot be re-agitated in subsequent years without any distinguishing feature.